Rich Minnesotans pay a "substantially" smaller percentage of their income in state and local taxes than their less well off neighbors, according to a new study.

"Minnesotans' tax system is more regressive than it was a decade ago," said Revenue Commissioner Dan Salomone in a news release.

The tilted angle of the state's tax system plays directly into the heated political debate at the Minnesota Capitol, dominated by a DFL governor who wants to raise taxes on high income earners and a Republican Legislature that wants to cut taxes.

The study, which should be available on the Department of Revenue website, examines 2008 data and the November 2010 economic forecast.